ONGC v. CIT

DCIT, DEHRADUN vs. INTECSEA ASIA PACIFIC SDN BHD, HYDERABAD

The appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 152/DDN/2025 : Asstt. Year: 2016-17 ITA No. 153/DDN/2025 : Asstt. Year: 2018-19 DCIT, Vs Intecsea Asia Pacific SDN BHD, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (APPELLANT) (RESPONDENT) PAN No. AABCI3002L Assessee by : Sh. Siddesh Choudhary, Adv. Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member:…

DCIT, DEHRADUN vs. INTECSEA ASIA PACIFIC SDN BHD, HYDERABAD

The appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 152/DDN/2025 : Asstt. Year: 2016-17 ITA No. 153/DDN/2025 : Asstt. Year: 2018-19 DCIT, Vs Intecsea Asia Pacific SDN BHD, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (APPELLANT) (RESPONDENT) PAN No. AABCI3002L Assessee by : Sh. Siddesh Choudhary, Adv. Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member:…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, DEHRADUN

In the result, Appeals of the Revenue’s are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…on 44BB of the Act. He further submitted that the appeal preferred by the revenue against the said order was dismissed by the Hon'ble Uttarakhand High Court. At the very threshold, he further submitted that the Hon'ble Apex Court in the case of ONGC vs . CIT. 376 ITR 306 held that the services in connection with exploration and production of mineral oil shall fall within the purview of S .44 BB and outside the purview of fees for technical services as de fined in Section 9(1)(vii) of the Ac t. He also brought it to our notice that in the assessment order for the Asstt . Year 2014-15 , learned AO had accepted the…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue’s are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…on 44BB of the Act. He further submitted that the appeal preferred by the revenue against the said order was dismissed by the Hon'ble Uttarakhand High Court. At the very threshold, he further submitted that the Hon'ble Apex Court in the case of ONGC vs . CIT. 376 ITR 306 held that the services in connection with exploration and production of mineral oil shall fall within the purview of S .44 BB and outside the purview of fees for technical services as de fined in Section 9(1)(vii) of the Ac t. He also brought it to our notice that in the assessment order for the Asstt . Year 2014-15 , learned AO had accepted the…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue’s are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…on 44BB of the Act. He further submitted that the appeal preferred by the revenue against the said order was dismissed by the Hon'ble Uttarakhand High Court. At the very threshold, he further submitted that the Hon'ble Apex Court in the case of ONGC vs . CIT. 376 ITR 306 held that the services in connection with exploration and production of mineral oil shall fall within the purview of S .44 BB and outside the purview of fees for technical services as de fined in Section 9(1)(vii) of the Ac t. He also brought it to our notice that in the assessment order for the Asstt . Year 2014-15 , learned AO had accepted the…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue’s are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…on 44BB of the Act. He further submitted that the appeal preferred by the revenue against the said order was dismissed by the Hon'ble Uttarakhand High Court. At the very threshold, he further submitted that the Hon'ble Apex Court in the case of ONGC vs . CIT. 376 ITR 306 held that the services in connection with exploration and production of mineral oil shall fall within the purview of S .44 BB and outside the purview of fees for technical services as de fined in Section 9(1)(vii) of the Ac t. He also brought it to our notice that in the assessment order for the Asstt . Year 2014-15 , learned AO had accepted the…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue's are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalι.Τ.Α. No. 168/Ddn/2024 (A.Y 2016-17) Ι.Τ.Α. Νο. 163/Ddn/2024 (A.Y 2017-18) Ι.Τ.Α. Νο. 164/Ddn/2024 (A.Y 2018-19) Ι.Τ.Α. Νο. 165/Ddn/2024 (A.Y 2019-20) Ι.Τ.Α. No. 166/Ddn/2024 (A.Y 2020-21) Ι.Τ.Α. Νο. 167/Ddn/2024 (A.Y 2021-22) Dy. Commissioner Of Income Vs Weatherford Oil Tools M.E Tax, Aayakar Bhawan, 13-A, Subhash Road, Dehradun, Uttarakhand Limited. 6Th Floor, Vaman Centre, Makwana Road, J. B. Nagar, Mumbai, Maharashtra Pan: Aaacw1524G Appellant Respondent Assessee By Sh. Salil Kapoor, Adv, Sh. Amit Arora, Adv, Sh. Shivamyadav, Adv & Ms. Somya Singh, Adv Revenue By Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing 09/09/2025 Date Of Pronouncement 28/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Revenue Against The Orders Of Commissioner Of Income Tax (Appeals) Cit(A)-Noida, 2 ('Ld. Cit(A)' For Short), Delhi Dated 31/07/2024 For The Assessment Years2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Respectively. 2. All The Above Appeals Are Having Identical Issues To Be Decided, Therefore, The Captioned Appeals Filed By The Revenue Were Heard Together & Decided In This Common Order. 2

…tion 44BB of the Act. He further submitted that the appeal preferred by the revenue against the said order was dismissed by the Hon'ble Uttarakhand High Court. At the very threshold, he further submitted that the Hon'ble Apex Court in the case of ONGC vs. CIT 376 ITR 306 held that the services in connection with exploration and production of mineral oil shall fall within the purview of S. 44 BB and outside the purview of fees for technical services as de fined in Section 9(1)(vii) of the Ac t. Year 2014-15, the learned AO had accepted the taxability of some interest, effort, and purpose of proviso to Section 44BB…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue’s are dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…on 44BB of the Act. He further submitted that the appeal preferred by the revenue against the said order was dismissed by the Hon'ble Uttarakhand High Court. At the very threshold, he further submitted that the Hon'ble Apex Court in the case of ONGC vs . CIT. 376 ITR 306 held that the services in connection with exploration and production of mineral oil shall fall within the purview of S .44 BB and outside the purview of fees for technical services as de fined in Section 9(1)(vii) of the Ac t. He also brought it to our notice that in the assessment order for the Asstt . Year 2014-15 , learned AO had accepted the…

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., MAHARASHTRA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…ces, “revenue” receipts thereby claiming the same as taxable under the presumptive rate i.e. section 44BB of the Act. The CIT(A) impugned lower appellate discussion has reversed the assessment findings to this effect by placing reliance on ONGC Vs. CIT (2015) 376 ITR 306(SC) as under: "5.3 I have considered the submissions of the Appellant in light of the assessment order passed by the Assessing Officer and the judgments cited by the appellant. Since Ground No. 1 to 2 are inter-related, both grounds are decided together. 5.4 The issue under dispute is the section under which the receipts from provision of softwar…

DY COMMISSIONER OF INCOME TAX , DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC, MAHARASTRA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…ces, “revenue” receipts thereby claiming the same as taxable under the presumptive rate i.e. section 44BB of the Act. The CIT(A) impugned lower appellate discussion has reversed the assessment findings to this effect by placing reliance on ONGC Vs. CIT (2015) 376 ITR 306(SC) as under: "5.3 I have considered the submissions of the Appellant in light of the assessment order passed by the Assessing Officer and the judgments cited by the appellant. Since Ground No. 1 to 2 are inter-related, both grounds are decided together. 5.4 The issue under dispute is the section under which the receipts from provision of softwar…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC, DEHRADUN

…ces, “revenue” receipts thereby claiming the same as taxable under the presumptive rate i.e. section 44BB of the Act. The CIT(A) impugned lower appellate discussion has reversed the assessment findings to this effect by placing reliance on ONGC Vs. CIT (2015) 376 ITR 306(SC) as under: "5.3 I have considered the submissions of the Appellant in light of the assessment order passed by the Assessing Officer and the judgments cited by the appellant. Since Ground No. 1 to 2 are inter-related, both grounds are decided together. 5.4 The issue under dispute is the section under which the receipts from provision of softwar…

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LIMITED, GURGAON

In the result, the Cross Objection No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…u/s 44BB offered by the Assessee. The Ld. Counsel for the Assessee submitted that the issue involved in the present Appeals are covered by the Judgment of Hon'ble Supreme Court in the case of Oil and Natural Gas Corporation Ltd. Vs. CIT reported in (2015) 376 ITR 306(S.C). Further submitted that the Co-ordinate Bench of the Tribunal in Assessee’s own case held that service provided by the assessee is taxable under section 44BB of the Act, wherein placed reliance on the decision of Supreme Court in the case of ONGC (supra) and the Assessee’s own case of the Tribunal for other years. The Assessee has also plac…

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LIMITED, HARYANA

In the result, the Cross Objection No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…u/s 44BB offered by the Assessee. The Ld. Counsel for the Assessee submitted that the issue involved in the present Appeals are covered by the Judgment of Hon'ble Supreme Court in the case of Oil and Natural Gas Corporation Ltd. Vs. CIT reported in (2015) 376 ITR 306(S.C). Further submitted that the Co-ordinate Bench of the Tribunal in Assessee’s own case held that service provided by the assessee is taxable under section 44BB of the Act, wherein placed reliance on the decision of Supreme Court in the case of ONGC (supra) and the Assessee’s own case of the Tribunal for other years. The Assessee has also plac…

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LIMITED, HARYANA

In the result, the Cross Objection No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…u/s 44BB offered by the Assessee. The Ld. Counsel for the Assessee submitted that the issue involved in the present Appeals are covered by the Judgment of Hon'ble Supreme Court in the case of Oil and Natural Gas Corporation Ltd. Vs. CIT reported in (2015) 376 ITR 306(S.C). Further submitted that the Co-ordinate Bench of the Tribunal in Assessee’s own case held that service provided by the assessee is taxable under section 44BB of the Act, wherein placed reliance on the decision of Supreme Court in the case of ONGC (supra) and the Assessee’s own case of the Tribunal for other years. The Assessee has also plac…

SHAH BROTHERS,CHAIBASA vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue

…Tribunal rightly took note of the legal position and granted relief by referring to the order passed by the Hon'ble Supreme Court in CIT Vs Woodward Governor India P. Ltd. (2009) 312 ITR 254 (SC) and the decision in Oil and Natural Gas Corporation Ltd. Vs CIT 322 ITR 180 (SC). Identical issue was considered by this Court in the case of Principal Commissioner of Income Tax-1, Kolkata Vs M/s Price Waterhouse Coopers Pvt. Ltd. in ITAT 269 of 2017 dated 17th December, 2021 and the issue was decided in favour of the assessee. Similar was the decision taken by this Court in the case of Principal Commissioner of Income…

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

…ces, “revenue” receipts thereby claiming the same as taxable under the presumptive rate i.e. section 44BB of the Act. The CIT(A) impugned lower appellate discussion has reversed the assessment findings to this effect by placing reliance on ONGC Vs. CIT (2015) 376 ITR 306(SC) as under: “5.3 I have considered the submissions of the Appellant in light of the assessment order passed by the Assessing Officer and the judgments cited by the appellant. Since Ground No. 1 to 2 are inter-related, both grounds are decided together. 5.4 The issue under dispute is the section under which the receipts from provision of softwa…

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

…ces, “revenue” receipts thereby claiming the same as taxable under the presumptive rate i.e. section 44BB of the Act. The CIT(A) impugned lower appellate discussion has reversed the assessment findings to this effect by placing reliance on ONGC Vs. CIT (2015) 376 ITR 306(SC) as under: “5.3 I have considered the submissions of the Appellant in light of the assessment order passed by the Assessing Officer and the judgments cited by the appellant. Since Ground No. 1 to 2 are inter-related, both grounds are decided together. 5.4 The issue under dispute is the section under which the receipts from provision of softwa…

HALLIBURTON OFFSHORE SERVICES INC.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

…ces, “revenue” receipts thereby claiming the same as taxable under the presumptive rate i.e. section 44BB of the Act. The CIT(A) impugned lower appellate discussion has reversed the assessment findings to this effect by placing reliance on ONGC Vs. CIT (2015) 376 ITR 306(SC) as under: “5.3 I have considered the submissions of the Appellant in light of the assessment order passed by the Assessing Officer and the judgments cited by the appellant. Since Ground No. 1 to 2 are inter-related, both grounds are decided together. 5.4 The issue under dispute is the section under which the receipts from provision of softwa…

ACIT, CIRCLE- II, INTERNATIONAL TAXATION , DEHRADUN vs. WEATHERFORD OIL TOOLS M.E. LTD., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

…ion 44BB of the Act. He further submitted that the appeal preferred by the revenue against the said order was dismissed by the Hon'ble Uttarakhand High Court. At the very threshold, he further submitted that the Hon'ble Apex Court in the case of ONGC vs. CIT. 376 ITR 306 held that the services in connection with exploration and production of mineral oil shall fall within the purview of S.44 BB and outside the purview of fees for technical services as defined in Section 9(1)(vii) of the Act. He also brought it to our notice that in the assessment order for the Asstt. Year 2014-15, learned AO had accepted the taxab…